Delinquent-tax vendor reports collections, rise in refunds; board asks for continued collection efforts

Purdue, Brandon, Fielder & Collins presented Brownsville ISD trustees with its delinquent ad valorem tax collection report for July 1–Dec. 31, 2024, saying collection activity over that six-month window produced meaningful recoveries but also that refunds and litigation activity have increased.

Iram Gutierrez, managing partner for Purdue Brandon’s Brownsville office, told trustees the local call center made more than 11,300 calls and mass mailings reached about 7,300 taxpayers during the period. The firm performed 3,717 field inspections; corrected 2,238 addresses; and entered into 380 payment agreements covering roughly $800,000 in base tax owed to the district. When outreach did not resolve accounts, the firm filed 439 petitions and interventions totaling about $2,058,000 in base tax for potential litigation, filed 19 tax-warrant requests (about $46,000) and filed 36 bankruptcy claims totaling more than $25,000.

Gutierrez summarized collections on recent tax years: for the 2023 tax year (turned over July 1, 2024), the firm reported about $2,581,000 resolved in the first six months and about $1,919,000 remaining (roughly 57% resolved in that first window). For the 2022 tax year, collections reached roughly three-quarters of the amounts turned over to the firm as of Dec. 31, 2024. The vendor also reported a continuing project identifying old business personal-property delinquencies that may be uncollectible: so far 78 accounts totaling about $209,000 in base tax.

Gutierrez highlighted a rise in refunds to taxpayers — more than $1.4 million in the current period compared with $605,000 in the prior period and about $233,000 earlier — attributing much of the growth to late-applications for homestead exemptions (which can generate retroactive refunds) and to successful taxpayer lawsuits or protest outcomes requiring refunds. Trustees asked clarifying questions; Gutierrez confirmed the “remaining” figures represented outstanding balances the firm is continuing to collect and said litigation is a last resort.

Trustees and staff asked for further materials and copies of the presentation; several trustees thanked the vendor for ongoing collection work while noting the district must balance collections with taxpayer outreach and protections for homesteads.